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Issues: Delay in filing Reference Application under Section 130(1) of the Customs Act, 1962.
In the judgment delivered by the Appellate Tribunal CEGAT, New Delhi, the issue revolved around the delay in filing a Reference Application under Section 130(1) of the Customs Act, 1962. The Collector of Customs, Calcutta, filed a Reference Application arising from the Tribunal's previous order. The Reference Application was filed 222 days after the prescribed deadline of 60 days from the date of receipt of the order. The applicant sought condonation of the delay, arguing that there was a substantial question of law involved and that they were prevented by sufficient cause from filing within the timeframe. The Tribunal noted that the Reference Application was presented beyond the statutory limit, and the application for condonation of delay was not supported by an affidavit. Referring to Section 130(1) of the Customs Act, 1962, the Tribunal highlighted that it only had the power to condone delays up to 30 days. Citing legal precedents, including judgments by the Hon'ble Supreme Court, the Tribunal emphasized the need to adhere strictly to statutory provisions. The Tribunal reiterated that it was bound by the law and could not extend the condonation period beyond what was allowed by the statute. Furthermore, the Tribunal referenced previous cases where similar situations had been addressed, emphasizing the limitations on its authority to condone delays. Ultimately, the Tribunal concluded that it did not have the power to condone delays exceeding 30 days. Consequently, the application for condonation of delay was rejected, leading to the dismissal of the Reference Application on the grounds of being time-barred, without delving into the merits of the case.
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